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TMI Blog2022 (11) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Authorized Representative for the Respondent ORDER RAMESH NAIR M/s. Matadin Mali has filed the present appeal being aggrieved with the Order-in-Appeal No. 104/2007(Ahd-III)CE/ID/Commr. dtd. 12.10.2007 2. The brief facts of the case are that on the basis of intelligence an inquiry was conducted and a statement of Shri Om Prakash R. Mali, proprietor of the Appellant has been recorded and he pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax demands raised under the manpower recruitment agency service along with interest and also imposed penalties. The appeal preferred against such Order-in-Original dtd. 16.04.2007 was also rejected by the Ld. Commissioner (Appeals) vide impugned order-in-appeal dtd. 12.10.2007. Being aggrieved, appellant is before this Tribunal. 4. Ms. Pooja Shah, learned Chartered Accountant appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the taxable category of manpower recruitment or supply agency service. Further, the rate contract provided in the work order clearly indicates that the amount shall be paid at a fixed basis i.e. on per kgs /per metric ton basis. There is no specific mention about payment of reimbursement of wages and salaries to the workman hence, the services provided should not fall under such taxable categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g activities. The appellant was paid for carrying out such activities on per Kgs / Per Metric Ton basis. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. M/s Pino, who entrusted the job contract to the appellant was no way concerned with the workmen deployed by the appellant. It is also noticed that over and above payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had provided the Manpower Recruitment and Supply Agency Service. Hence, we are of the considered view that the service tax demands confirmed on the appellant cannot be sustained. 8. Therefore, we do not find any merits in the impugned order. Accordingly after setting aside the same, we allow the appeal in favour of the appellant with consequential relief as per law. (Pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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